Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

To be clear on the interpretation of law, the position is that the cost of going from their home to their place of work on a project is not allowable in line with the position for employees generally, who do not get any tax reduction or tax break for the cost of travelling to work, and that costs incurred while they are there, such as accommodation and subsistence, are not allowed either.